Megapixels
In layman's terms, a megapixel is 1 million pixels. Cameras that have a higher megapixel capability can record more megapixels per image. The result is a more detailed, higher-quality image. A camera's ability to record at higher megapixels is a result of its image recording sensor, also known as the charge coupled device (CCD) chip.
Resolution
In terms of resolution, the canon 50D has the ability to record images at 15 megapixels. This provides more information per photography file than the 40D's 10.1 megapixel camera. This is due to a larger CCD chip.
ISO
In traditional photography, ISO was a measurement of how sensitive 35mm film was to light. In digital photography, ISO is a changeable setting that determines how sensitive an image sensor is to light. For lower lighting conditions, a higher ISO setting will make a camera more light-sensitive, but will deliver a lower quality photo. The 50 D has the capability to allow for ISO settings as high as 12,800 ISO , while the 40D will only allow for settings up to 1,600 ISO.
Processor
The 50D also has a faster processor than does the 40D. This allows the photographer to take more pictures faster, since lag time for recording photos is lessened. This function is most significant for sports photographers, who have in the past had to lower the resolution of their recorded image in order to take more photos at a faster rate.
Illumination Correction
Two new features that the 50D sports are peripheral illumination correction, which evens out the tone of a photograph over the image's field, and an auto lighting optimizer, which analyzes the brightness of subjects and automatically adjusts dark images so that they appear brighter.